Section 405 — Computation of advance tax: its source in the Income-tax Act, 1961

Section 405 (Computation of advance tax) of the Income-tax Act, 2025 corresponds to Section 209 (Computation of advance tax) of the Income-tax Act, 1961 as per the official CBDT correspondence.

source provisions · income-tax act, 1961

Section 209 — Computation of advance tax

read both texts · §209 (1961) vs §405 (2025)

loading…

Source: the CBDT’s official 1961↔2025 correspondence table (incometaxindia.gov.in), captured 2026-07-21. This is a research aid — verify against the official CBDT utility ↗ before professional reliance.

frequently asked

Is Section 405 of the Income-tax Act, 2025 a new provision?

No — it derives from Section 209 of the Income-tax Act, 1961.

What does Section 405 of the Income-tax Act, 2025 deal with?

Section 405 — "Computation of advance tax", under CHAPTER XIX - Collection and recovery of tax of the Income-tax Act, 2025.

— built by nexus

Nexus answers full tax questions the same way — a citation-grounded advisory artifact with verdict, authority chain, computation and drafting, every citation traceable to an official source.

start researching →

same chapter · chapter xix - collection and recovery of tax · income-tax act, 2025

Section 401 — Bar against direct demand on assessee
Section 402 — Interpretation
Section 403 — Liability for payment of advance tax
Section 404 — Conditions of liability to pay advance tax
Section 406 — Payment of advance tax by assessee on his own accord
Section 407 — Payment of advance tax by assessee in pursuance of order of Assessing Officer
Section 408 — Instalments of advance tax and due dates
Section 409 — When assessee is deemed to be in default

frequently looked up · income-tax act, 2025

§2 · §4 · §13 · §14 · §16 · §20 · §26 · §46 · §59 · §63 · §67 · §86 · §92 · §111 · §118 · §122 · §123 · §150 · §170 · §179 · §185 · §202 · §203 · §206 · §211 · §228 · §253 · §263 · §268 · §270 · §279 · §287 · §289 · §294 · §303 · §313 · §316 · §319 · §334 · §349 · §351 · §353 · §393 · §397 · §398 · §401 · §405 · §410 · §412 · §413 · §423 · §427 · §464 · §475 · §489 · §499 · §500 · §536